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  • Berkeley Global

Intermediate Accounting II

BUS ADM X421.2

40234
Delivery Options Online

Build on your learning from Intermediate Accounting I UGBA X421.1 by focusing on developing financial statements that clearly and accurately depict a company's performance. You'll study stockholders' equity, earnings per share, income taxes, leases, pensions, revenue and cash flows.

Prerequisites:

To succeed in this course, it is suggested that students take Financial Accounting UGBA XB102A and Managerial Accounting UGBA XB102B or equivalent prior to taking this course.

Course Outline

Expand or collapse section

Course Objectives

  • Account for current and long-term liabilities
  • Determine stockholders' equity and dilutive earnings per share
  • Account for income taxes, pensions, leases and accounting changes
  • Evaluate and properly present cash flows
  • Fully disclose material items in the financial statements


What You Learn

  • Current liabilities and contingencies
  • Bonds and long-term notes
  • Leases
  • Corporate taxation 
  • Income tax accounting
  • Pension and post-retirement benefits
  • Shareholders’ equity
  • Share-based compensation and EPS
  • Accounting changes and error corrections
  • Statement of cash flows


How You Learn

  • Reading assignments
  • PowerPoint presentations
  • Homework problems
  • Class discussions
  • Quizzes
  • Final examination


Is This Course Right for Me?
This class is geared for accounting students who are preparing to take the CPA exam.

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Sections

Section 094

Sep 02 to Dec 16

Type: Online, Fixed Date

Instructor:

  • Ehab Saad

Cost: $1,450.00

See section 094 Details

Type Online, Fixed Date

Dates

Sep 02, 2025 to Dec 16, 2025

Instructional Hours

45.00

Delivery Options

Online

Available for Credit

3 semester units

Section Notes

Students must score a 70% or higher on the final exam to pass the course.  

Textbook Note: Connect (an online homework and learning management system) is required for this section. This includes access to an electronic copy of the textbook, so there is no need to purchase the hardcover book unless you prefer that. 

To take advantage of the discounted price, please wait until the first day of class and use the link your instructor sends you.  

Section Materials

  • Textbook

    (Mandatory)

    Intermediate Accounting (with Connect Access) by David Spiceland, Mark Nelson, Wayne Thomas and Jennifer Winchel

    © 2023 McGraw Hill 11th edition ISBN 13: 9781264134526

Fall 2025 enrollment opens on June 16!

This course applies to the following programs:

Certificate Program in Accounting

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Required Courses

  • Intermediate Accounting I
  • Intermediate Accounting II
  • Advanced Accounting
  • Auditing and Attestation
  • Accounting Ethics
  • Taxation for Corporations and Other Flow-Through Entities

Learn More About This Program

Notes

Departmental contact: extension-business@berkeley.edu

Instructional Types

Live Online
Live Online courses provide an interactive learning experience with scheduled synchronous online sessions held via Zoom video conferencing (Pacific Time). Learn more about the Live Online format.
Online, Start Anytime
Continuous enrollment course begins when you enroll. You have a minimum of 90 days and a maximum of 180 days to complete the course.
Online, Fixed Date
Enroll in this course by its start date and complete it by its specified end date. There are no live sessions, but plenty of opportunities to collaborate with your classmates and instructor.
Classroom
Take classes in-person at one of our buildings or partner locations.

English Language Proficiency Requirements

All of our courses are taught in English. If English is not your first language, please use the following test scores as guides in order to be successful:

  • TOEFL: 90
  • IELTS Academic Format: 7
  • DAAD: C1
  • TEM-4 or TEM-8: Level 70
  • Duolingo: 125

Note: You do not need to submit test scores.

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Berkeley, CA 94704-7000

extension@berkeley.edu

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Course Fee

Ehab Saad

Ehab Saad, Ph.D., CMA, CFM, has been in the accounting, auditing and finance fields since 1991. He started as an auditor with Arthur Andersen, then moved between the Big 4 audit firms in the world (E&Y, PWC, KPMG and Deloitte) until he reached audit manager and senior financial consultant positions. In this role, Ehab managed an audit team of more than 50 auditors, performing audits and financial consultations to multinational companies, government and not-for-profit organizations in different parts of the world. Dr. Ehab has been teaching accounting, finance auditing and many other business courses for more than 25 years in different reputable AACSB-accredited business schools around the world.

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